{"id":1543,"date":"2026-01-16T15:56:56","date_gmt":"2026-01-16T15:56:56","guid":{"rendered":"https:\/\/zetunas.com\/?p=1543"},"modified":"2026-01-16T15:56:56","modified_gmt":"2026-01-16T15:56:56","slug":"kdv-tevkifatinda-milyonluk-hata-yaptirabilecek-ayrinti-urun-mu-satiyorsunuz-esya-mi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/kdv-tevkifatinda-milyonluk-hata-yaptirabilecek-ayrinti-urun-mu-satiyorsunuz-esya-mi\/","title":{"rendered":"KDV Tevkifat\u0131nda Milyonluk Hata Yapt\u0131rabilecek Ayr\u0131nt\u0131: ‘\u00dcr\u00fcn’ m\u00fc Sat\u0131yorsunuz, ‘E\u015fya’ m\u0131?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n


Demir-\u00e7elik sekt\u00f6r\u00fcndeyseniz veya bu sekt\u00f6rden al\u0131m yap\u0131yorsan\u0131z, KDV tevkifat\u0131 konusunun ne kadar hassas ve karma\u015f\u0131k oldu\u011funu bilirsiniz. Bir faturadaki k\u00fc\u00e7\u00fck bir detay, \u015firketin nakit ak\u0131\u015f\u0131n\u0131 ve vergi y\u00fck\u00fcn\u00fc do\u011frudan etkileyebilir.

\u00d6rnek: Demiryolu ray ba\u011flant\u0131 ekipmanlar\u0131.

Ayn\u0131 temel malzemeden \u00fcretilen bir \u00fcr\u00fcn\u00fcn, sat\u0131\u015f an\u0131ndaki formuna g\u00f6re KDV tevkifat\u0131 kaderinin nas\u0131l tamamen de\u011fi\u015fti\u011fini g\u00f6steriyor:

\ud83d\udd39\u00a0A\u015fama 1: Profil Sat\u0131\u015f\u0131 (TEVK\u0130FAT VAR\u00a0\u2705)

E\u011fer \u00fcretici, hurda demirden imal etti\u011fi 6-12 metre uzunlu\u011fundaki “cebire profillerini” bu ham ve i\u015flenmemi\u015f haliyle satarsa, bu teslim “demir-\u00e7elik \u00fcr\u00fcn\u00fc” (yar\u0131 mamul) say\u0131l\u0131yor.

Sonu\u00e7: Al\u0131c\u0131, KDV’nin (5\/10) oran\u0131nda tevkifat\u0131n\u0131 yapmak ZORUNDA.

\ud83d\udd38\u00a0A\u015fama 2: \u0130\u015flenmi\u015f Par\u00e7a Sat\u0131\u015f\u0131 (TEVK\u0130FAT YOK\u00a0\u274c)

Ancak \u00fcretici, ayn\u0131 profilleri al\u0131p belirli ebatlarda kesip i\u015fleyerek nihai birer ba\u011flant\u0131 eleman\u0131 (cebire, krapo vb.) haline getirdikten sonra satarsa, bu teslim art\u0131k “mamul e\u015fya” (nihai \u00fcr\u00fcn) olarak kabul ediliyor.

Sonu\u00e7: KDV tevkifat\u0131 UYGULANMAZ.

Buradan \u00c7\u0131kar\u0131lacak Hayati Ders Nedir?

KDV tevkifat\u0131nda kritik olan, \u00fcr\u00fcn\u00fcn hammaddesi kadar,\u00a0sat\u0131\u015f an\u0131ndaki formudur.\u00a0Sadece basit bir kesme ve i\u015fleme ad\u0131m\u0131, bir \u00fcr\u00fcn\u00fc tevkifata tabi bir “yar\u0131 mamul” olmaktan \u00e7\u0131kar\u0131p, tevkifata tabi olmayan bir “nihai e\u015fya”ya d\u00f6n\u00fc\u015ft\u00fcrebiliyor.

Bu ayr\u0131m, \u00f6zellikle fason imalat yapt\u0131ran veya \u00fcretim s\u00fcrecinin farkl\u0131 a\u015famalar\u0131nda sat\u0131\u015f yapan firmalar i\u00e7in hayati \u00f6nem ta\u015f\u0131yor. Faturay\u0131 kesmeden \u00f6nce kendimize sormam\u0131z gereken o basit ama kritik soru \u015fu: “Ben \u015fu an ne sat\u0131yorum? Bir hammadde mi, yoksa bitmi\u015f bir e\u015fya m\u0131?”

Bu sorunun cevab\u0131, sizi olas\u0131 bir vergi ziya\u0131 cezas\u0131ndan kurtarabilir.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kdv-kdvtevkifataft-vergi-activity-7393930061407596544-Nnxb?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

Demir-\u00e7elik sekt\u00f6r\u00fcndeyseniz veya bu sekt\u00f6rden al\u0131m yap\u0131yorsan\u0131z, KDV tevkifat\u0131 konusunun ne kadar hassas ve karma\u015f\u0131k oldu\u011funu bilirsiniz. Bir faturadaki k\u00fc\u00e7\u00fck bir detay, \u015firketin nakit ak\u0131\u015f\u0131n\u0131 ve vergi y\u00fck\u00fcn\u00fc do\u011frudan etkileyebilir. \u00d6rnek: Demiryolu ray ba\u011flant\u0131 ekipmanlar\u0131. Ayn\u0131 temel malzemeden \u00fcretilen bir \u00fcr\u00fcn\u00fcn, sat\u0131\u015f an\u0131ndaki formuna g\u00f6re KDV tevkifat\u0131 kaderinin nas\u0131l tamamen de\u011fi\u015fti\u011fini g\u00f6steriyor: \ud83d\udd39\u00a0A\u015fama 1: Profil […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1543","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1543"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1543\/revisions"}],"predecessor-version":[{"id":1545,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1543\/revisions\/1545"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}